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  • Circular No.7/2021 Condonation of delay under section 119(2) (b) of income tax act
Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No.7/2021 Condonation of delay under section 119(2) (b) of income tax act

It provides guidelines for authorities to accept delayed applications or claims (such as refunds, exemptions, or reliefs) beyond the prescribed time limit in genuine hardship cases, so taxpayers can still receive eligible benefits under the Income Tax Act.

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